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    <title>Rubberised Coir matteresses - Classification under central exicse tariff</title>
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    <description>A prior classification opinion placed rubberised coir mattresses under 9404 21 10, but the tariff amendment reclassifies them under 9404 29 20. Although the notification lists a higher nominal tariff rate, the effective excise duty chargeable is lower at 10%, highlighting the difference between the tariff schedule rate and the operative duty for compliance.</description>
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      <description>A prior classification opinion placed rubberised coir mattresses under 9404 21 10, but the tariff amendment reclassifies them under 9404 29 20. Although the notification lists a higher nominal tariff rate, the effective excise duty chargeable is lower at 10%, highlighting the difference between the tariff schedule rate and the operative duty for compliance.</description>
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